Match each numbered entry with the most relevant lettered entry below
-occurs within one year after a marriage ends

Question

Quizplus · Accepted Answer

"Incident to divorce" refers to tax provisions and rules that apply to property settlements and support payments made in connection with divorce. More specifically, this term is used to describe the tax treatment of alimony or separate maintenance payments made by one spouse to the other under a divorce or separation agreement. In order to qualify as "incident to divorce," an alimony payment must meet certain criteria, including that it must be made under a written agreement, must terminate upon the death of the recipient spouse, and must not be designated as a non-alimony payment in the agreement. This term is relevant to item (1) of the question prompt because any alimony or separate maintenance payments made within one year after a marriage ends are generally presumed to be "incident to divorce" and thus subject to certain tax rules and requirements. "Incident to divorce" is specifically referring to tax consequences that occur within one year after a marriage ends.

Answer: E
 "Adjusted gross income" is a term used in calculating taxes and is relevant to many tax-related topics.

Answer: H
 "Innocent spouse" is a term used in tax law to describe someone who is not responsible for their spouse's tax liabilities.

Answer: I
 "Not living in the same household" is relevant to tax filing status, as whether or not someone lives in the same household as their spouse can affect their tax situation.

Match Each Numbered Entry with the Most Relevant Lettered Entry